The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart Q of part 19 of this chapter.
27 C.F.R. § 28.118
Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended ( 26 U.S.C. 5214 , 5223 )